Overview

Amazon’s Business Supplier Programme (BSP) will enforce tighter tax and customs rules for sellers based in the United Kingdom starting 31 January 2025. The new policy obliges every fulfilment address to have its own active VAT registration and requires a “green lane” customs declaration for any shipment moving from Great Britain to Northern Ireland. Sellers who keep using BSP after the deadline are automatically deemed to have accepted these conditions, making prompt compliance essential to avoid removal from the programme or broader account penalties.

Key Points

• Effective from 31 January 2025 — Any BSP‑eligible seller who processes orders after this date is automatically bound by the revised terms.
• VAT required per ship‑from address — Each warehouse, fulfilment centre, or third‑party logistics (3PL) site used for BSP orders must be linked to a distinct VAT number; a seller with locations in Leeds and Edinburgh will need two separate registrations.
• Green lane declaration mandatory for GB → NI shipments — Goods sent from Great Britain to Northern Ireland must be marked under the Windsor Framework’s green lane, confirming they will stay within NI and not re‑enter the EU market.
• No separate opt‑in process — Continued participation in BSP itself signals acceptance; there is no additional sign‑up window or separate agreement to complete.
• Enforcement will be automatic — Amazon’s systems will validate VAT numbers and green lane certificates at order‑processing time; missing or mismatched data will trigger order rejection and may lead to BSP removal.
• Potential account‑level repercussions — Repeated non‑compliance can result in broader restrictions on the seller’s Amazon account, affecting listings outside the BSP scope.
• Policy documentation is publicly available — Amazon has published an English‑language PDF that details the full requirements; sellers are expected to review it before the enforcement start date.
• Impact on multi‑warehouse and 3PL models — Companies that rely on several fulfilment sites or external logistics partners must coordinate VAT registration and documentation across all entities to stay eligible.